Which of the Following Statements Is INCORRECT Regarding Actions on Decisions

question 5

Multiple Choice

Which of the following statements is INCORRECT regarding Actions on Decisions (AODs) ?

• A) AODs are prepared when the IRS loses a case in a court.
• B) AODs are published in the Internal Revenue Bulletin.
• C) AODs are published when the IRS wins a case in court.
• D) The IRS's decisions on AODs are driven by litigation costs, revenue effects, and administrative and policy directives.
• E) All of the above statements are correct.

---

Definitions:

Avoidance Learning

a type of learning where a subject learns to avoid a negative situation or stimulus by performing specific behaviors.

Phobias

Intense, irrational fears of specific objects, activities, or situations that lead to avoidance behavior.

Extinguished

In psychology, extinguished refers to the process by which a previously learned behavior diminishes or disappears as a result of non-reinforcement.

Genetic Predisposition

The increased likelihood of developing certain traits or diseases based on one's genetic makeup.